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Practical Handbook VAT 2022

Refunds

  1. General refund case
  2. Refunds to taxpayers registered in the monthly refund registry
  3. Refund to exporters in travellers' regime.
  4. Refunds to companies or professionals not established in the Spanish mainland or Balearic Islands
  5. Refund to companies or professionals established in the territory of application of the tax, the Canary Islands, Ceuta and Melilla for the VAT on acquisitions or imports of goods or services made in the EU, with the exception of those made in that territory
  6. Refund to taxpayers under the simplified system who transport passengers or goods by road
  7. Reimbursement of assessed contributions relating to NATO, NATO International Headquarters and States party to the Treaty on the Functioning of the European Union.